34. Mr. F. HALL (Dulwich)asked the Secretary to the Treasury if any cases have arisen under the Finance Act, 1910, of appeal against claims by the Revenue Commissioners for Undeveloped Land 16 Duty for the period preceding the date at which the land in question came into possession of the owner upon whom the claim was made; if in certain instances, after appeal has been lodged, the Commissioners have withdrawn the claim on the ground that the owner was exempt from liability; and if in any case the owner has only agreed to withdraw the appeal upon payment of his expenses, which have amounted to more than the four years' duty claimed?
§ Mr. MONTAGUThe circumstances of changed ownership set forth in the first part of the hon. Member's question do not in themselves give immunity from duty, but where in such cases it has been found that under any provision of the law there was a title to relief, the claim for duty has been withdrawn. In certain instances the Commissioners have consented to pay the appellant's reasonable expenses.
§ Mr. MONTAGUThe Commissioners of Inland Revenue.